Republic of the Philippines COMMISSION ON AUDIT TO : All Assistant Commissioners, Directors, Officers-in-Charge, Supervising Auditors, Audit Team Leaders, Audit Team ‘Members, and Other Concerned Personnel SUBJECT : Checklist of Common Audit Observations in the Audit of Gender and Development (GAD) Funds; and Determination of Gender Issues and Mandates of All Government Agencies Commission on Audit (COA) Circular No. 2014-001 dated March 18, 2014 provides the audit guidelines in the audit of GAD funds and activities in government agencies. Annex A of COA Circular No. 2014-001 provides the matrix for the Consolidated Audit Findings on GAD. After three years of implementing the Circular, the COA GAD Focal Point System (GFPS) has identified and consolidated common audit observations in the utilization of GAD funds culled from the annual audit reports (ARs) of national government agencies (NGAS), government-owned and controlled corporations (GOCCs), and local government units which are submitted annually to the Philippine Commission on Women (PCW). The COA Gender and Development Focal Point System (GFPS), however, takes notice on the different presentations of GAD audit observations in the AARs of NGAs, GOCCs and LGUs. There is, therefore, a need to provide an amended Checklist of Common Audit Observations, Annex A hereof, to be used by Auditors as reference in the audits of GAD funds and guide in the presentation of audit observations and recommendations in the AARs. Also, a Consolidated Audit Observations on GAD, Annex A-1 hereof, provides the matrix for the consolidation of audit observations by Cluster/Office for submission to the concerned Sector for further consolidation as shown in Anmex A-2 hereof. On the other hand. the GAD Budget and Fund Utilization matrix, Annex B hercof, provides a summary of the agency's annual budget and utilization of funds for GAD. Aside from COA Circular No. 2014-001, the following laws and guidelines may be used as audit criteria in the audit of GAD funds: 1. General Provisions of the annual General Appropriations Acts (GAAs) which require all government agencies to formulate GAD Plans to address gender issues within their concerned sectors or mandates to implement the applicable provisions of RA No. 9710 or the MCW, Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW), the Beijing Platform for Action (BAPA), the Philippine Plan for Gender-Responsive Development (1995-2025) and the Philippine Development Plan (PDP). The General Provisions of the annual GAAs also require that the GAD Plan be integrated inthe regular activities of the agencies which shall be at least five percent (5%) of their budgets. 2. Section 36, Chapter VI of RA No. 9710! mandates the following: a. All departments, including their attached agencies, offices, bureaus, state universities and colleges, government-owned and controlled corporations, local government units, and other government instrumentalities shall adopt gender mainstreaming as a strategy to promote women’s human rights and eliminate gender discrimination in their systems, structures, policies, programs, processes, and procedures which shall include, but not limited to, planning, budgeting, monitoring and evaluation of GAD programs, which shall be at least five percent (5%) of their budgets. b. Pursuant to RA No. 7192°, the Women in Development and Nation Building Act, which allocates five percent (5%) to thirty percent (30%) of overseas development assistance to GAD, government agencies receiving official development assistance should ensure the allocation and proper utilization of such funds to gender-responsive programs that complement the govemment GAD funds and annually report accomplishments thereof to the National Economic and Development Authority (NEDA) and the PCW. ¢. This Commission shall conduct an annual audit on the use of the GAD budget for the purpose of determining its judicious use and the efficiency, and effectiveness of interventions in addressing gender issues towards the realization of the objectives of the country’s commitments, plans, and policies on women empowerment, gender equality, and GAD. 3. PCW-NEDA-DBM Joint Circular No. 2012-01 which prescribes the Guidelines for the Preparation of Annual GAD Plans and Budgets (GPBs), and Accomplishment Reports (ARs) to implement the MCW in national government agencies (NGAs), and government-owned and controlled corporations (GOCCS). 4. PCW-DILG-DBM-NEDA Joint Memorandum Circular (IMC) No, 2013-01 which prescribes the Guidelines on the Localization of the MCW, as amended by PCW-DILG-DBM-NEDA JMC No. 2016-01 dated January 12, 2016, for local government units (LGUs) This Memorandum is hereby issued to provide an amended Checklist of Common. Audit Observations (Annex A), Consolidated Audit Observations on GAD (Annex A-1), Sectoral Audit Observations on GAD (Annex A-2), GAD Budget and Fund Utilization (Annex B) for purposes of enhancing the results of audit of GAD funds. The Sample GAD Common Audit Observations and Recommendations (Annex C) may be used as guide in the audit of GAD funds. "Approved on August 14, 2009 “Approved on February 12, 1992A copy of the Sectoral Audit Observations on GAD (Annex A-2) shall be submitted to the Government Accountancy Sector on or before July 31 every year for inclusion in the Annual Financial Reports of NGAs, GOCCs and LGUs and to the Chairperson, Technical Working Group, COA GFPS, for submission to the PCW. For guidance of all concerned. C YF MICHAEL G-AGUINALDO 1